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INSTRUCTIONS  FOIl  COLLECTOIIS  OF 

TAXES,  APPOINTED  TO  COLLECT 

THE  WAR  TAX. 

CONFEDERATE  STATES  OF  AMERICA,  ) 

Treasury  Department,  [- 

Richmond,  September  28,  1861.      ) 

1.  The  Chief  Collector  appomted  for  each  State 
shall  take  the  usual  oath  of  office,  and  shall  give  bond 
for  the  ftiithful  performance  of  the  duties  of  his  office, 
with  sufficient  sureties,  in  the  sums  hereinafter  men- 
tioned. The  sureties  may  be  separately  bound  in 
smns  of  not  less  than  five  thousand  dollars.  Their 
sufficiency  must  be  certified  b}^  the  District  Judge  of 
the  Confederate  States,  and  the  bond,  with  a  certified 
copy  of  the  oath  of  office  endorsed  thereon,  must  be 
forwarded  to  the  Secretary  of  the  Treasury. 

2.  The  penalty  of  the  bonds  of  the  several  Chief 
Collectors  shall  be  in  the  following  sums : 

Alabama $60,000 

Arkansas 40,000 

Florida 30,000 

Georgia 75,000 

Louisiana 60,000 

Mississippi 60,000 

North  Carolina 40,000 

South  Carolina 50,000 

Tennessee 60^000 

Texas 40.000 

"Virginia 75,000 

3.  Each  Chief  Collector  shall,  immediately  upon 
his  appointment,  divide  the  State  under  his  jurisdic- 
tion into  such  number  of  collection  Districts  as  h& 


shall  deem  expedient,  and  report  the  same  to  the  Sec- 
retary of  the  Treasury.  The  extent  of  these  Dis- 
tricts will  be  controlled  by  the  fact,  that  the  compen- 
sation of  the  Tax  Collector  is  limited  to  $800. 

4.  Each  Chief  Collector  will  nominate  a  Tax  Col- 
lector for  each  Collection  District,  and  report  the 
Scime  for  the  approval  of  the  Secretary  of  the  Trea- 
sury. These  Tax  Collectors  shall  be  selected  from 
those  who  are  now  employed  to  collect  the  tax  of  the 
State  government,  unless  forbidden  by  the  laws  of 
the  State. 

5.  Each  Tax  Collector  shall  take  the  usual  oath  of 
office  and  shall  give  bond  for  the  faithful  performance 
of  the  duties  of  his  office,  with  sufficient  sureties,  in 
a  sum  sufficient  to  cover  the  presumptive  amount  of 
taxes  which  he  will  collect,  until  that  sum  shall  reach 
$25,000. 

6.  The  Chief  Collector  in  each  State  shall  cause  to 
be  printed,  Tax"  returns,  in  such  numbers  and  form 
as  he  may  deem  advisable,  in  which  each  tax  payer 
shall  return  the  property  held  by  him  on  the  first  day 
of  October,  1861,  under  the  following  classification. 

I.  Real  Estate — Including  all  lands  and  estates 
therein,  and  all  interests  growing  thereout,  including 
Ferries,  Bridges,  Mines  and  the  like. 

II.  Slaves. 

III.  Merchandize — embracing  all  goods,  wares  and 
merchandize,  held  for  sale  on  1st  October,  1861,  ex- 
cept the  agricultural  products  of  the  country. 

IV.  Bank  Stocks 

Y.  Railroad  and  other  Corporation  Stock. 

VI.  Money  at  Interest — Including  the  principal 
sum  of  all  money  belonging  to  any  person  other  than 
a  Bank,  upon  which  interest  is  paid  or  to  be  paid  by 
the  debtor,  as  the  same  stood  on  the  1st  October, 
1861,  and  all  money  invested  by  individuals  in  the 
purchase,  of /'bills,  notes,  and  other  securities  for 
money,  excepting  ;  in  all  cases,  the  Bonds  of  the  Con- 
federate States. 


VII.  Cash  on  hand  or  on  deposit  in  Bank   or 

ELSEAVHERE. 

A'lII.  Cattle,  Horses  and  Mules  raised  for  sale, 
not  inclu'Iing  such  as  are  raised  merely  for  food  and 
work  011  the  i)lantatioii  or  farm  where  the}'  are  held. 

IX.  Gold  Watches. 

X.  Gold  and  Silver  Plate. 
XT.  Pianos. 

XII.  Pleasure  Carriages. 

XIII.  Bank  or  Corporation  Stock  not  duly  re- 
turned BY  THE  Bank  or  Corporation. 

Tax  payers  include  all  individuals  and  corporations 
owning  property,  except  heads  of  families  whose 
whole  property  subject  to  tax  is  of  value  less  than 
five  hundred  dollars. 

The  property  of  Colleges  and  Schools,  and  of  char- 
itable or  religious  corporations  or  associations  actually 
used  for  the  purposes  for  which  such  colleges,  schools, 
corporations  or  associations  were  created,  is  exempt 
froni  taxation  ;  also,  all  public  lands  and  property 
owned  by  a  State  for  public  purposes  ;  also,  all  real 
estate  owned  and  used  for  carryhig  on  its  business  by 
any  corporation  which  has  made  due  return  of  itsf 
ca])ital  stock. 

7.  The  Chief  Collector  shall  furnish  a  sufficient 
number  of  these  forms  to  each  Tax  Collector,  and, 
also,  such  other  forms  as  he  shall  deem  exi)edient  ; 
and  he  shall  issue  such  additional  instructions  to  the 
Tax  (\)llectors  and  Assessors  under  his  jurisdiction 
as  in  his  opinion  will  carry  into  more  complete  efiect 
the  act  of  Congress  and  the  instructions  of  this  De- 
partment ;  and  any  negligent  or  defaulting  oflicer  he 
will  promptly  report  to  the  S«M'retary  of  the  Troa- 
sury. 

8.  Each  Tax  Collector  shall,  inunediatcly  after  his 
appointment,  divide  his  Collection  District  into  con- 
venient sub-divisions,  in  each  of  wliicli  he  shall  ap- 
point an  Assessor,  who  shall  proceed  to  such  places 
as  such  Assayer  shall  appoint,  and,  after  public  notice, 


shall  require  all  persons  owning,  possessing  or  having 
the  care  and  management  of  any  property  liable  to  the 
tax  aforesaid,  to  make  return  thereof  according  to 
the  form  above  set  forth  ;  and,  in  those  States  where 
returns  for  State  taxes  are  sworn,  the  Assessor  shall 
require  a  sworn  return. 

9.  The  said  Assessors  shall,  after  receiving  the  re- 
turn, proceed  to  assess  all  the  property  included 
therein,  and  shall  complete  such  assessment  on  or  be- 
fore the  first  day  of  November  next ;  and  if  there  be 
any  property  omitted  from  any  return  which  ought 
to  have  been  included  therein,  the  Assessor  shall 
add  the  same  to  the  return  and  make  due  assessment 
thereof. 

10.  The  Assessors  shall  diligently  enquire  whether 
there  be  any  person  who  has  failed  or  neglected  to 
make  return,  and  whether  there  be  any  taxable  pro- 
perty not  returned,  and  he  shall  report  the  same  to 
the  Tax  Collector  of  his  Collection  District. 

11.  Each  Assessor  shall  deliver  to  the  Tax  Collec- 
tor of  his  Collection  District,  on  or  before  the  first 
day  of  December  next,  the  list  of  each  tax  payer, 
completely  filled  up  and  made  out,  with  his  assess- 
ment complete,  upon  all  the  property  therein  return- 
ed. He  shall  also,  at  the  same  time,  report  all  the 
persons  and  property  within  the  subdivision  assessed 
by  him,  which  have  not  been  duly  returned,  and 
shall  assess  the  value  of  such  property.  The  assess- 
ment, in  all  cases,  shall  have  relation  to  the  first  day 
of  October,  1861,  and  shall  set  forth  the  marketable 
value  of  the  property  under  ordinary  circumstances. 

12.  Upon  receiving  the  said  lists  and  assessments, 
the  Tax  Collector  shall,  on  or  before  the  first  day  of 
December,  1861,  make  out  an  alphabetical  list  there- 
of in  a  book  to  be  kept  by  him  for  that  purpose,  ar- 
ranged according  to  the  classification  hereinbefore 
stated,  and  setting  forth  the  amount  assessed  to  each 
tax  payer  under  each  head  ;  and  the  same  shall  be 
exhibited  to   any  tax    payer   desiring  to   see   the 


amount  assessed  upon  his  own  property  ;  and  for 
twenty-one  days  ensuing  the  said  first  of  December, 
each  tax  payer  may  challenge  the  amount  so  assessed, 
and  shew  cause  against  the  same  to  the  said  Tax  Col- 
lector, and  the  said  Collector  shall  determine  the  same 
according  to  right  and  justice. 

13.  The  Tax  Collector  shall  also  assess  a  double 
tax  in  all  cases  in  which  no  return  has  been  made, 
and  shall  include  the  same  in  his  list,  and  for  twent}'- 
one  days  after  the  said  first  of  December,  he  shall 
hear  and  determine  all  applications  for  a  reduction  of 
said  double  tax. 

14.  As  soon  as  the  appeals  are  disposed  of  each 
Tax  Collector  shall,  on  or  before  the  first  day  of  Feb- 
ruar}^,  1862,  furnish  to  the  Chief  Collector  of  his 
State  a  correct  and  accurate  list  of  all  the  assess- 
ments made  in  his  District  and  of  the  amount  of  tax 
to  be  paid  by  each  tax  payer,  collated  in  proper  form, 
so  as  to  show,  in  proper  colunms,  the  separate  and 
aggregate  amounts  paid  by  each  person  under  each 
head  or  classification. 

15.  The  Chief  Collector  of  each  State  shall,  on  or 
before  the  first  day  of  March  next,  forward  to  tlie 
Secretar}^  of  the  Treasury  a  collated  list  of  all  the 
lists  and  assessments  returned  to  him  by  the  several 
Tax  Collectors  in  his  State,  which  list  shall  classify  the 
amounts  assessed  in  each  Collection  District  upon  each 
subject  of  taxation,  under  their  appropriate  heads. 

1 6.  The  several  Tax  Collectors  in  each  State  shall, 
on  and  after  the  first  day  of  May  next,  proceed 
through  their  respective  districts  to  collect  the  tax 
assessed  upon  the  several  taxpayers.  Each  Tax  Col- 
lector shall  give  at  least  twenty  days  notice  of  the  time 
and  place  at  which  he  shall  attend  to  receive  payment, 
and  such  notice  shall  be  advertised  in  one  newspaper 
within  his  district,  if  there  be  one,  and  if  not,  in  at 
least  four  public  places  in  each  township,  ward  or 
precinct  within  his  district.  He  shall  receive  pay- 
ment in  coin  or  Treasury  notes  at  any  time  which  he 


G      * 

may  appoint,  within  twqnty  days  after  the  first  day 
of  May,  and  on  failure  '^o  pay  the  same  within  the 
said  twenty  days,  the  said  Collector,  by  himself  or 
any  Deputy,  shall  proceed  to  distrain  the  goods, 
chattels,  or  effects  of  any  delinquent,  and  to  dispose 
of  them  as  is  required  by  law. 

17.  Each  Tax  Collector  shall  be  provided  with  a 
book  in  which  receipts  are  printed  in  duplicate  to  be 
filled  up  in  due  form  for  each  tax  payer.  One  of 
these  receipts  shall  be  delivered  to  the  tax  payer, 
and  the  other  remaining  in  the  book  shall  be  for- 
warded to  the  Chief  Collector  of  the  State. 

18.  As  soon  as  the  sum  of  ten  thousand  dollars 
shall  be  in  the  hands  of  any  Tax  Collector,  he  shall 
pay  over  the  same  to  the  Chief  Collector  of  his  State, 
and  on  the  first  day  of  each  month  he  shall  make 
due  return  to  such  Chief  Collector  of  all  moneys  re- 
ceived by  him  during  the  preceding  month,  and  of 
the  persons  from  whom  received,  and  shall  pay  over 
the  same  to  the  said  Chief  Collector. 

19.  Each  Chief  Collector  shall  deposit,  weekly, 
with  the  Treasurer  of  the  Confederate  States,  or  with 
such  Assistant  Treasurer  or  Depository  as  may  be 
designated  by  the  Secretary  of  the  Treasury,  all 
moneys  received  by  him  from  any  Tax  Collector 
during  the  -preceding  week,  and  shall  make  special 
report  thereof  to  the  Secretary  of  the  Treasury. 

20.  On  or  before  the  tenth  day  of  June  next,  each 
Tax  Collector  shall  make  return  to  the  Chief  Collec- 
tor of  his  State  of  all  taxes  remaining  unpaid,  and 
of  the  measures  taken  to  collect  the  same  ;  and  the 
said  Chief  Collector  shall  thereupon  advise  and  di- 
rect such  further  measures  as  he  may  deem  requisite 
for  the  speedy  collection  of  the  same. 

21.  Five  per  cent,  per  month  will  be  charged  to  all 
Collectors  for  all  moneys  retained  in  their  possession 
beyond  the  time  required  by  the  regulations. 

C.  G.  MEMMINGER, 
Secretary  of  the    Treasury. 


No,  223.]  AN  ACT 

To  authorize  the  Issue  of  Treasury  Notes,  and  to  provide  a 
War  Tax  for  their  Redemption. 

Section  1 .  The  Congress  of  the  Confederate  States  of  Ame- 
rica, do  enact.  That  the  Secretary  of  the  Treasury  be,  and  he 
IS  hereby,  authorized,  from  time  to  time,  as  the  public  neces- 
sities may  require,  to  issue  Treasury  Notes,  payable  to 
bearer  at  the  expiration  of  six  months  after  the  ratification  of 
a  treaty  of  peace  between  the  Confederate  States  and  the 
United  States,  the  said  notes  to  be  of  any  denomination  not 
less  than  five  dollars,  and  to  be  reissuable  at  pleasure,  until 
the  same  are  payable  ;  but  the  whole  issue,  outstanding  at 
one  time,  including  the  amount  issued  under  former  acts, 
shall  not  exceed  one  hundred  millions  of  dollars;  the  said 
notes  shall  be  i-cceivable  in  payment  of  the  "War  Tax  hereinafter 
provided,  and  of  all  other  public  dues  except  the  export  duty 
on  cotton,  and  shall  also  be  received  in  payment  of  the  sub- 
scriptions of  the  net  proceeds  of  sales  of  raw  produce  and 
manufactured  articles. 

Sec.  2.  That  for  the  purpose  of  funding  the  said  notes,  and 
of  making  exchange  for  the  proceeds  of  the  sale  of  raw  pro- 
duce and  manufactured  articles,  or  for  the  purchase  of  spe- 
cie or  military  stores,  the  Secretary  of  the  Treasury,  with 
the  assent  of  the  President,  is  authorized  to  issue  Bonds, 
payable  not  more  than  twenty  years  after  date,  and  bearing  a 
rate  of  interest  not  exceeding  eight  per  centum  per  annum, 
until  they  become  payable,  the  interest  to  be  paid  semi-an- 
nually ;  the  said  Bonds  not  to  exceed,  in  the  whole,  one 
hundred  millions  of  dollars,  and  to  be  deemed  a  substitute 
for  thirty  millions  of  the  Bonds  authorized  to  be  issued  by 
the  Act  approved  May  sixteenth,  eighteen  hundred  and 
sixty-one  ;  and  this  act  is  to  be  deemed  a  revocation  of  the 
authority  to  issue  the  said  thirty  millions.  The  said  Bonds 
shall  not  be  issued  in  less  sums  than  one  hundred  dollars, 
nor  in  fractional  parts  of  a  hundred,  except  when  the  sub- 
scription is  less  than  one  hundred  dollars,  the  said  Bonds 
may  be  issued  in  sums  of  fifty  dollars.  They  may  be  sold 
for  specie,  military  and  naval  stores,  or  for  the  proceeds  of 
raw  produce  and  manufactured  articles,  in  the  same  manner 
as  is  provided  by  the  act  aforesaid  ;  and,  whenever  sul)scrip- 
tions  of  the  same  have  been,  or  shall  be  made,  payable  at  a 
particular  date,  the  Secretary  of  the  Treasury  shall  have 


8 

power  to  extend  the  time  of  sales  until  such  date  as  he  shall 
gee  fit  to  indicate. 

Sec.  3.  The  holders  of  the  said  Treasury  notes  may,  at 
any  time,  demand  in  exchange  for  them,  Bonds  of  the  Con- 
federate States,  according  to  such  regulations  as  may  be 
made  bj^the  Secretary  of  the  Treasury.  But  whenever  the 
Secretary  of  the  Treasury  shall  advertise  that  he  will  pay 
off  any  portion  of  the  said  Treasury  Notes,  then  the  privi- 
lege of  funding,  as  to  such  notes,  shall  cease,  unless  there 
shall  be  a  failure  to  pay  the  same  in  specie  on  presentation. 

Sec.  4.  That,  for  the  special  purpose  of  paying  the  prin- 
cipal and  interest  of  the  public  debt,  and  of  supporting  the 
Government,  a  War  Tax  shall  be  assessed  and  levied,  of 
fifty  cents  upon  each  one  hundred  dollars  in  value,  of  the 
following  property,  in  the  Confederate  States,  namely  :  Real 
estate  of  all  kinds  ;  slaves  ;  merchandize  ;  Bank  Stocks  ; 
Railroad  and  other  Corporation  Stocks  ;  Money  at  interest, 
or  invested  by  individuals  in  the  purchase  of  Bills,  Notes, 
and  other  securities  for  money,  except  the  Bonds  of  the 
Confederate  States  of  America,  and  cash  on  hand  or  on  de- 
posit in  Bank  or  elsewhere  ;  cattle,  horses  and  mules ;  gold 
watches,  gold  and  silver  plate,  pianos  and  pleasure  carriages: 
Provided,  however,  that  when  the  taxable  property  herein 
above  enumerated,  of  any  head  of  a  family,  is  of  value  less 
than  five  hundred  dollars,  such  taxable  property  shall  be  ex- 
empt from  taxation  under  this  act :  And  provided,  further, 
that  the  property  of  Colleges  and  Schools,  and  of  charitable 
or  religious  corporations  or  associations,  actually  used  for 
the  purposes  for  which  such  colleges,  schools,  corporations 
or  associations  were  created,  shall  be  exempt  from  taxation 
under  this  act :  And  provided,  further.  That  all  public  lands, 
and  all  property  owned  by  a  State  for  public  purposes,  be 
exempt  from  taxation. 

Sec.  5.  That,  for  the  purpose  of  ascertaining  all  property 
included  in  the  above  classes,  and  the  value  thereof,  and  the 
person  chargeable  with  the  tax,  each  State  shall  constitute  a 
tax  division,  over  which  shall  be  appointed  one  Chief  Col- 
lector, who  shall  be  charged  with  the  duty  of  dividing  the 
State  into  a  convenient  number  of  collection  districts,  sub- 
ject to  the  revisal  of  the  Secretary  of  the  Treasury.  The 
said  collector  shall  be  appointed  by  the  President,  and  shall 
hold  his  office  for  one  year,  and  receive  a  salary  of  two 
thousand  dollars.  He  shall  give  bond  with  sureties  to  dis- 
charge the  duties  of  his  office  in  such  amount  as  may  be 


prescribed  by  the  Secretary  of  the  Treasury,  and  shall  take 
oath  faithfully  to  discharge  the  duties  of  his  office,  and  to 
support  and  defend  the  Constitution.  The  said  Chief  Col- 
lector shall,  -with  the  approbation  of  the  Secretary  of  the 
Treasury,  appoint  a  tax  collector  for  each  collection  district, 
whose  duty  it  shall  be  to  cause  an  assessment  to  be  made  on 
or  before  the  first  day  of  November  next,  of  all  the  taxable 
property  in  his  district,  included  in  each  of  the  above  men- 
tioned classes  of  property,  and  the  pei'sons  then  owning  or 
in  possession  thereof;  and  in  order  thereto,  the  said  Tax 
Collectors  may  appoint  Assessors,  who  shall  proceed  through 
every  part  of  their  respective  districts,  and,  after  public 
notice,  shall  require  all  persons  owning,  possessing,  or 
having  the  care  and  management  of  any  property  liable  to 
the  tax  aforesaid,  to  deliver  written  lists  of  the  same,  which 
shall  be  made  in  such  manner  as  may  be  required  by  the 
Chief  Collector,  and  as  far  as  practicable,  conformable  to 
those  which  may  be  required  for  the  same  purpose  under  the 
authority  of  the  respective  States ;  and  the  said  assessors 
are  authorized  to  enter  into  and  upon,  all  and  singular,  the 
premises  for  the  purposes  required  by  this  Act. 

Sec.  6.  If  any  person  shall  not  be  prepared  to  exhibit  a 
written  list  when  required,  and  shall  consent  to  disclose  the 
particulars  of  taxable  property  owned  or  possessed  by  him, 
or  under  his  care  and  management,  then  it  shall  be  the  duty 
of  the  officer  to  make  the  list,  which,  being  distinctly  read 
and  consented  to,  shall  be  received  as  the  list  of  such  per- 
son. 

Sec.  7.  That,  if  any  person  shall  deliver  or  disclose  to 
any  collector  or  assessor  appointed  in  pursuance  of  this  act 
and  requiring  a  list  as  aforesaid,  any  false  or  fraudulent  list, 
with  intent  to  defeat  or  evade  the  valuation  or  enumeration 
hereby  intended  to  be  made,  such  person,  so  offending,  shall  be 
fined  in  a  sum  not  exceeding  five  hundred  dollars,  to  be  re- 
covered in  any  Court  of  competent  jurisdiction. 

Sec.  8,  Any  person  who  shall  fail  to  deliver  to  the  collec- 
tor or  assessor  a  list  of  his  taxable  property,  at  the  time 
prescribed  by  him,  shall  be  liable  to  a  double  tax  upon  all 
his  taxable  property;  the  same  to  be  assessed  by  the  collec- 
tor or  assessor,  and  to  be  collected  in  the  same  manner  and 
by  the  same  process  as  is  herein  provided  as  to  the  single  tax. 

Sec.  9.  The  lists  shall  be  made  in  reference  to  the  value 
and  situation  of  the  property,  on  the  first  day  of  Oct(il»er 
next,  and  shall  be  made  out,  completed  and  be  delivered  into 


10 

the  hands  of  each  of  the  tax  collectors  on  the  first  da}'-  of 
December  next ;  and  upon  the  receipt  thereof,  each  tax  col- 
lector may,  for  twenty-one  days  next  ensuing  the  said  first 
December,  hear  and  determine  all  appeals  from  the  said  as- 
sessments, as  Avell  as  applications  for  the  reduction  of  a 
double  tax,  Avhen  such  tax  may  have  been  incurred,  to  a  sin- 
gle tax,  -which  determination  shall  be  final. 

Sec.  10.  The  several  tax  collectors  shall,  on  or  before  the 
first  day  of  February  ensuing,  furnish  to  the  chief  collector 
of  the  State  in  Avhich  his  district  is  situated,  a  correct  and 
accurate  list  of  all  the  assessments  made  upon  each  person 
in  his  district,  and  of  the  amount  of  tax  to  be  paid  by  such 
person,  specifying  each  object  of  taxation  ;  and  the  said 
chief  collector  shall  collate  the  same  in  "proper  form,  and 
forward  the  collated  list  to  the  Secretary  of  the  Treasury. 

Sec.  11.  The  said  several  collectors  shall,  on  the  first  day 
of  May  next,  proceed  to  collect  from  every  person  liable 
for  the  said  tax,  the  amounts  severally  due  and  owing,  and 
he  shall  previously  give  notice  for  twenty  days  in  one  news- 
paper, if  any  be  published  in  his  district,  and  by  notifica- 
tions in  at  least  four  public  places  in  each  township,  Avard 
or  precinct  within  his  District,  of  the  time  and  place  at 
which  he  will  receive  the  said  tax;  and  on  failure  to  pay 
the  same,  it  shall  be  the  duty  of  the  Collector,  within  twen- 
ty days  after  the  first  day  of  May  aforesaid,  by  himself  or 
his  deputies,  to  proceed  to  collect  the  said  taxes  by  distress 
and  sale  of  the  goods,  chattels,  or  effects  of  the  persons  de- 
linquent. And  in  case  of  such  distress,  it  shall  be  the  duty 
of  the  officer  charged  with  the  collection,  to  make,  or  cause 
to  be  made,  an  account  of  the  goods  or  chattels  which  may 
be  distrained,  a  copy  of  Avhich,  signed  by  the  officer  making 
such  distress,  shall  be  left  with  the  owner  or  possessor  of 
such  goods,  chattels  or  effects,  or  at  his  or  her  dwelling, 
with  a  note  of  the  sum  demanded,  and  the  time  and  place  of 
sale ;  and  the  said  officer  shall  forthwith  cause  a  notification 
to  be  publicly  advertised  or  posted  up  at  two  public  places 
nearest  to  the  residence  of  the  person  whose  property  shall 
be  divS-trained,  or  at  the  court-house  of  the  same  county,  if 
not  more  than  ten  miles  distant,  which  notice  shall  specify 
the  articles  distrained,  and  the  time  and  place  proposed  for 
the  sale  thereof,  which  time  shall  not  be  less  than  ten  days 
from  the  date  of  such  notification,  and  the  place  proposed 
for  the  sale  not  more  than  five  miles  distant  from  the  place 
of  making  such  distress  :  Provided,  That  in  any  case  of  dis- 


11 

tress  for  the  payment  of  the  taxes  aforesaid,  the  goods, 
chattels  or  effects  so  distrained,  shall  and  may  be  restored  to 
the  owner  or  possessor,  if,  prior  to  the  sale  thereof,  pay- 
ment, or  tender  thereof,  shall  be  made  to  the  proper  officer 
charged  with  the  collection,  of  the  full  amount  demanded, 
together  with  such  fee  for  levying,  and  such  sum  for  the  ne- 
cessary and  reasonable  expense  of  removing  and  keeping  the 
goods,  chattels  or  effects  so  distrained,  as  may  be  allowed  in 
like  cases  by  the  laws  or  practice  of  the  State  wdierein  the 
distress  shall  have  been  made ;  but  in  case  of  non-pa^anent 
or  tender  as  aforesaid,  the  said  officers  shall  proceed  to  sell 
the  said  goods,  chattels  or  effects  at  public  auction,  and  shall 
and  may  retain  from  the  proceeds  of  such  sale,  the  amount 
demandablc  for  the  use  of  the  Confederate  States,  with  the 
necessary  and  reasonable  expenses  of  distress  and  sale,  and 
a  commission  of  five  per  centum  thereon  for  his  own  use, 
rendering  the  overplus,  if  any  there  be,  to  the  person  whose 
goods,  chattels,  or  effects  shall  have  been  distrained  :  Pro- 
vided, That  it  shall  not  be  lawful  to  make  distress  of  the 
tools  or  implements  of  a  trade  or  profession,  beast  of  the 
plough,  and  farming  utensils  necessary  for  the  cultivation  of 
improved  lands,  arras,  or  such  household  furniture  or  apparel 
as  may  be  necessary  for  a  family. 

Sec.  12.  That  if  the  tax  assessed  on  any  real  estate  shall 
remain  unpaid  on  the  first  day  of  June  next,  the  tax  collec- 
tor of  the  district  wherein  the  sams  is  situated  shall,  on  the 
first  Monday  in  July  thereafter,  proceed  to  sell  the  same, 
or  a  sufficiency  thereof,  at  public  outcry,  to  the  highest  bid- 
der, to  pay  said  taxes,  together  with  twenty  per  centum  on 
the  amount  of  said  taxes  and  costs  of  sale,  said  sale  to  be  at 
the  court-house  door  of  the  county  or  parish  wherein  said 
real  estate  is  situated ;  and,  if  there  shall  be  more  than  one 
county  or  parish  in  a  district,  the  said  tax  collector  is  au- 
thorized to  appoint  deputies  to  make  such  sales  in  his  name 
as  he  cannot  attend  to  himself,  and  for  all  lands  so  sold  l)y 
said  deputies,  the  deeds  as  hereinafter  provided  for  shall  be 
executed  by  said  collector,  and  such  sales  so  made  shall  be 
valid,  whether  the  real  estate  so  sold  shall  be  assessed  in  the 
name  of  the  true  owner  or  not.  But  in  all  cases  where  the 
property  shall  not  be  divisible  so  as  to  enable  the  collector, 
by  a  sale  of  part  thereof,  to  raise  the  whole  amount  of  the 
tax,  with  all  costs,  charges  and  commissions,  the  whole  of 
such  property  shall  be  sold,  and  the  surplus  of  the  proceeds 
of  the  sale,  after  satisfying  the  tax,  costs,  charges  and  com- 


12 

missions,  shall  be  paid  to  the  owner  of  the  property  or  his 
legal  representatives,  or  ifhe  or  they  cannot  be  found,  or 
refuse  to  receive  the  same,  then  such  surplus  shall  be  depos^ 
ited  in  the  Treasury  of  the  Confederate  States,  to  be  there 
held  for  the  use  of  the  owner  or  his  legal  representatives 
until  he  or  they  shall  make  application  therefor  to  the  Secre- 
tary of  the  Treasury,  who,  upon  such  application,  shall,  by 
warrant  on  the  Treasury,  cause  the  same  to  be  paid  to  the 
applicant.  And  if  the  property  offered  for  sale  as  aforesaid 
cannot  be  sold  for  the  amount  of  the  tax  due  thereon,  with 
the  said  additional  twenty  per  centum  thereto,  the  collector 
shall  purchase  the  same  in  behalf  of  the  Confederate  States 
for  the  amount  aforesaid :  Provided,  That  the  owner  or  super- 
intendent of  the  property  aforesaid,  before  the  same  shall 
have  been  actually  sold,  shall  be  allowed  to  pay  the  amount 
of  the  tax  thereon,  Avith  an  addition  of  ten  per  centum  on  the 
same,  on  the  payment  of  which  the  sale  of  the  said  property 
shall  not  take  place :  Provided,  also.  That  the  owners,  their 
heirs,  executors  or  administrators,  or  any  person  on  their 
behalf,  shall  have  liberty  to  redeem  any  lands  and  other  real 
property  sold  as  aforesaid,  within  two  years  from  the  time  of 
sale,  upon  payment  to  the  collector  for  the  use  of  the  pur- 
chaser, his  heirs  or  assignees,  of  the  amount  paid  by  such 
purchaser,  with  interest  for  the  same  at  the  rate  of  twenty 
per  centum  per  annum;  and  no  deed  shall  be  given  in  pursu- 
ance of  such  sale  until  the  time  of  redemption  shall  have  ex- 
pired :  Provided,  further.  That  when  the  owner  of  any  land,  or 
other  real  property  sold  for  taxes  under  the  provisions  of 
this  act,  shall  be  in  the  military  service  of  the  Confederate 
States,  before  and  at  the  time  said  sale  shall  have  been  made, 
the  said  owner  shall  have  the  privilege  of  redeeming  the  said 
property  at  any  time  within  two  years  after  the  close  of  his 
term  of  service.  And  the  collector  shall  render  a  distinct 
account  of  the  charges  incurred  in  offering  and  advertising 
for  sale  such  propei'ty,  and  shall  pay  into  the  Treasury  the  sur- 
plus, if  any  there  be,  of  the  aforesaid  addition  of  twenty  per  cen- 
tum, or  ten  per  centum,  as  the  case  may  be,  after  defraying  the 
charges.  And  in  every  case  of  the  sale  of  real  estate,  which  shall 
be  made  under  the  authority  of  this  act  for  the  assessment  and 
collection  of  direct  taxes  by  the  collectors  or  marshals  re- 
spectively, or  their  lawful  deputies  respectively,  or  by  any 
other  person  or  persons,  the  deeds  for  the  estate  so  sold  shall 
be  prepared,  made,  executed,  and  proved  or  acknowledged,  at 
the  time  and  times  prescribed  in  this  act  by  the  collectors  re- 


4 


13 


spectively  within  whose  collection  district  such  real  estate 
shall  be  situated,  or  in  case  of  their  death  or  removal  from 
oflSce,  by  their  successors  on  payment  of  the  purchase  mo- 
ney or  producing  a  receipt  therefor,  if  already  paid,  in  such 
form  of  law  as  shall  be  authorized  and  required  by  the  laws 
of  the  Confederate  States,  or  by  the  law  of  the  State  in  which 
such  real  estate  lies,  for  making,  executing,  proving  and  ac- 
knowledging deeds  of  bargain  and  sale,  or  other  conveyances 
for  the  transfer  and  conveyance  of  real  estate  :  and  for  every 
deed  so  prepared,  made,  executed,  proved  and  acknowledged, 
the  purchaser  or  grantee  shall  pay  to  the  collector  the  sum  of 
five  dollars  for  the  use  of  the  collector,  marshal  or  other  per- 
son effecting  the  sale  of  the  real  estate  thereby  conveyed. 
The  commissions  hereinafter  allowed  to  each  collector  shall 
be  iu  full  satisfaction  of  all  services  rendered  by  them.  The 
assessors  appointed  under  them  shall  be  entitled  to  three  dol- 
lars for  every  day  employed  in  making  lists  and  assessments 
under  this  act,  the  number  of  days  being  certified  by  the  col- 
lector and  approved  by  the  chief  collector  of  the  State,  and 
also  five  dollars  for  every  hundred  taxable  persons  contained 
in  the  list  as  completed  by  him  and  delivered  to  the  collector : 
Proviik'd,  That  when  the  owner  of  any  real  estate  is  unknown, 
or  is  a  non-resident  of  the  State  or  tax  district  wherein  the 
same  is  situated,  and  has  no  agent  resident  in  said  district, 
the  assessor  shall  himself  make  out  a  list  of  such  real  estate 
for  assessment. 

Sfx.  13.  Separate  account  shall  be  kept  at  the  Treasury 
of  all  moneys  received  from  each  of  the  respective  States, 
and  the  chief  collector  shall  procure  from  each  tax  collector 
such  details  as  to  the  tax,  and  shall  classify  the  sauie  in 
such  manner  as  the  Secretary  of  the  Treasury  shall  direct, 
and  so  as  to  provide  full  information  as  to  each  subject  of 
taxation. 

Sec.  14.  Each  collector  shall  be  charged  with  an  interest 
of  five  per  cent,  per  month  for  all  moneys  retained  in  his 
possession  beyond  the  time  at  which  he  is  required  to  ])ay 
over  the  same  by  law,  or  by  the  regulations  established  by 
the  Secretary  of  the  Treasury. 

Sec.  15.  Each  collector,  before  entering  upon  the  duties 
of  his  office,  shall  give  bond  in  such  sum  as  shall  be  pre- 
scribed by  the  Secretary  of  the  Treasury,  with  sufficient 
sureties,  and  shall  take  an  oath  faithfully  to  execute  the  du- 
ties of  his  office,  and  that  he  will  support  and  defend  the 
Constitution  of  the  Confederate  States. 


14 

Sec.  16.  Upon  receiving  the  tax  due  by  each  person  the 
collector  shall  sign  receipts  in  duplicate,  one  whereof  shall 
be  delivered  to  the  person  paying  the  same,  and  the  other 
shall  be  forwarded  to  the  chief  collector  of  that  State.  The 
money  collected  during  each  month  or  during  any  shorter 
period  Avliich  may  be  designated  by  the  Secretary  of  the 
Treasury,  shall  be  also  immediately  forwarded  to  the  said 
chief  collector,  and  by  him  be  disposed  of  according  to  the 
direction  of  the  Secretary  of  the  Treasury;  and  the  said 
chief  collector  shall  report  the  same  immediately  to  the  Sec- 
retary of  the  Treasury,  and  shall  furnish  him  with  a  list 
specifying  the  names  and  amounts  of  e?ich  of  the  receipts 
which  shall  have  been  forwarded  to  him  as  aforesaid  by  the 
district  collectors. 

Sec.  17.  The  taxes  assessed  on  each  person  shall  be  a 
statutory  lien  for  one  year  upon  all  the  property  of  that  per- 
son, in  preference  to  any  other  lien;  the  said  lien  to  take  date 
from  the  first  day  of  October,  to  which  the  valuation  has 
relation,  and  the  lands  and  other  property  of  any  collector 
shall  be  bound  by  statutory  lien  for  five  years  for  all  mon- 
eys received  by  him  for  taxes,  the  date  of  such  lien  to  com- 
mence from  the  time  of  his  receiving  the  money. 

Sec.  18.  The  compensation  of  the  tax  collectors  shall  be 
five  per  cent,  on  the  first  ten  thousand  dollars  received,  and 
two  and  a  half  per  cent,  on  all  sums  beyond  that  amount 
until  the  compensation  shall  reach  eight  hundred  dollars, 
beyond  Avhich  no  fai'ther  compensation  shall  be  paid. 

Sec  19.  The  Secretary  of  the  Treasury  is  authorized  to 
establish  regulations  suitable  and  proper  to  carry  this  act 
into  effect;  which  regulations  shall  be  binding  on  all  ofiicers; 
the  said  Secretary  may  also  frame  instructions  as  to  all  de- 
tails which  shall  be  obligatory  upon  all  parties  embraced 
within  the  provisions  of  this  act.  He  may  also  correct  all. 
errors  in  assessments,  valuations,  and  tax  lists,  or  in  the  col- 
lection thereof,  in  such  form  and  upon  such  evidence  as  the 
said  Secretary  naay  approve. 

Sec  20.  Corporations  are  intended  to  be  embraced  under 
the  word  "persons,"  used  in  this  act;  and  whenever  the 
capital  stock  of  any  corporation  is  returned  by  the  corpora- 
tion itself  and  the  tax  paid,  the  stock  in  the  hands  of  indi- 
viduals shall  be  exempt  from  tax  ;  and  also  all  the  real  estate 
owned  by  the  corporation  and  used  for  carrying  on  its  busi- 
ness ;  and  the  capital  stock  of  all  corporations  shall  be  re- 
turned, and  the  tax  paid,  by  the  corporations  themselves,  and 


15 

not  by  the  individual  stockholders.  The  term  "merchandize," 
is  designed  to  embrace  all  goods,  wares  and  merchandize 
held  for  sale,  except  the  agricultural  products  of  the  coun- 
try. Money  at  interest,  is  intended  to  include  the  principal 
sum  of  all  money  belonging  to  any  person,  other  than  a  bank, 
upon  which  interest  in.  paid  or  to  be  paid  by  the  debtor,  as 
the  same  stands  on  the  first  day  of  October.  The  term, 
*'  cattle,  horses  and  mules,"  is  intended  to  include  all  such 
animals  as  are  raised  for  sale,  and  not  such  as  are  raised 
merely  for  food  and  wbrk  on  the  plantation  or  farm  where 
they  arc  held.  The  term  "leal  estate,"  is  intended  to  in- 
clude all  lands  and  estates  therein,  and  all  interests  growing 
thereout,  including  ferries,  bridges,  mines,  and  the  like,  and 
in  all  cases  the  actual  marketable  value  of  property  is  to  be 
assessed. 

Sec.  21.  If  any  person  shall,  at  any  time  during  the  ex- 
istence of  the  present  war  between  the  Confederate  States 
and  the  United  States,  or  within  one  year  after  the  ratifica- 
tion of  a  treaty  of  peace  between  them,  falsely  make,  forge, 
or  counterfeit,  or  cause  or  procure  to  be  falsely  made,  forged 
or  counterfeited,  or  willingly  aid  or  assist  in  falsely  making, 
forging,  or  counterfeiting  any  note  in  imitation  of,  or  purpor- 
ting   to  be  a  treasury  note  of  the  Confederate  States ;  or 
shall  falsely  alter,  or  cause,  or  procure  to  be  falsely  altered, 
or  Avillingly  aid  or  assist  in  falselj'^  altering  any  treasury  note 
of  the  Confederate  States  ;  or  shall  pass,  utter,  or  publish,  or 
attempt  to  pass,  utter,  or  publish  as  true,  any  false,  forged 
or  countei'feited  note  purporting  to  be  a  treasury  note  of  the 
Confederate  States,  knowing  the  same  to  be  falsely  forged  or 
counterfeited ;   or  shall  pass,  utter,  or  puldish,  or  attempt  to 
pass,  utter  or  publish,  as  true,   any  falsely  altered  treasury 
note  of  the  Confederate  States,  knowing  the  same  to  be  false- 
ly altered,  or  shall  conspire,  or  attempt  to  conspire,  Avith  an- 
other, to  pass,  utter,  or  publish,  or  attempt  to  pass,  utter  or 
publish  as  true,  any  falsely  forged  or  counterfeited,  or  any 
falsely  altered    treasury    note    of  the    Confederate    States, 
knowing  the  same  to  be  falsely  forged    or  counterfeited,  or 
fialsely  altered ;  every  such  person  shall  be  deemed  and  ad- 
judged guilty  of  felony,  and  being  thereof  convicted  by  due 
course  of  law,  shall  suffer  death. 

Skc,  22.  If  any  person  shall,  at  any  time,  falsely  make, 
forge  or  counterfeit,  or  cause  or  procure  to  be  falsely  made, 
forged  or  counterfeited,  or  willingly  aid,  or  assist,  in  falsely 
making,  forging,  or  counterfeiting  any  bond,  or  coupon,  in 


f' 


16 


imitation  of,  or  purporting  to  be  a  bond,  or  coupon,  of  the 
Confederate  States ;  or  shall  falsely  alter,  or  cause,  or  pro- 
cure, to  be  falsely  altered,  or  willingly  aid  or  assist  in  falsely 
altering  any  bond,  or  coupon,  of  the  Confederate  States ;  or 
shall  pass,  utter  or  publish,  or  attempt  to  pass,  utter,  or 
publish  as  true,  any  false,  forged  or  counterfeited  bond,  pur- 
porting to  be  a  bond,  or  coupon,  of  the  Confederate  States, 
knowing  the  same  to  be  falsely  forged  or  counterfeited ;  or 
shall  pass,  utter  or  publish,  or  attempt  to  pass,  utter  or  pub- 
lish, as  true,  any  falsely  altered  bond,  or  coupon,  of  the 
Confederate  States,  knowing  the  same  to  be  fiilsely  altered ; 
or  shall  conspire,  or  attempt  to  conspire,  with  another,  to 
pass,  utter,  or  publish,  or  attempt  to  pass,  utter,  or  publish, 
as  true,  any  false,  forged,  or  counterfeited  bond,  or  coupon, 
purporting  to  be  a  bond  or  coupon  of  the  Confederate  States, 
or  any  falsely  altered  bond,  or  coupon,  of  the  Confederate 
States,  knowing  the  same  to  be  falsely  forged  or  counterfeit- 
ed, or  falsely  altered ;  every  such  person  shall  be  deemed 
and  adjudged  guilty  of  felony,  and  being  thereof  convicted 
by  due  course  of  law,  shall  be  sentenced  to  be  imprisoned 
and  kept  at  hard  labor  for  a  term  not  less  than  five  years, 
nor  more  than  ten  years,  and  be  fined  in  a  sum  not  exceed- 
ing five  thousand  dollars. 

Sec.  23.  If  any  person  shall  make,  or  engrave,  or  cause, 
or  procure  to  be  made  or  engraved,  or  shall  have  in  his  cus- 
tody or  possession,  any  metalic  plate  engraved  after  the  sim- 
ilitude of  any  plate  from  which  any  notes  or  bonds  issued  as 
aforesaid,  shall  have  been  printed,  with  intent  to  use  such 
plate,  or  cause,  or  suffer  the  same  to  be  used  in  forging  or 
eaunterfeiting  any  of  the  notes  or  bonds  issued  as  aforesaid; 
or  shall  have  in  his  custody,  or  possession,  any  blank  note 
or  notes,  bond  or  bonds,  engraved  and  printed  after  the  sim- 
ilitude of  any  note,  or  bond,  issued  as  aforesaid,  with  intent 
to  use  such  blanks,  or  cause,  or  suffer  the  same  to  be  used 
in  forging  or  counterfeiting  any  of  the  notes  or  bonds  issued 
as  aforesaid;  or  shall  have  in  his  custody  or  possession, 
any  paper  adapted  to  the  making  of  notes  or  bonds 
and  similar  to  the  paper  upon  which  any  such  notes 
or  bonds  shall  have  been  issued,  with  intent  to  use 
such  paper,  or  cause  or  suffer  the  same  to  be  used,  in 
forging  or  counterfeiting  any  of  the  notes  or  bonds  issued  as 
aforesaid;  every  such  person  being  thereof  lawfully  convict- 
ed by  due  course  of  law,  shall  be  sentenced  to  be  imprisoned 
and  kept  to  hard  labor  for  a  term  not  less  than  five,  nor  more 


4  n 

ilian  ten  yonr?.  ami  fined  in  asiim  not  exceeding  five  tlious- 
and  dollars. 

Skc.  24.  If  any  State  shall,  on  or  before  the  first  day  of 
April  next,  pay.  in  the  Treasnry  notes  of  the  Confederate 
States,  or  in  specie,  the  taxes  assessed  against  the  citizens 
of  such  State,  less  ten  per  centum  thereon,  it  shall  be 
the  duty  of  the  Secretary  of  the  Treasury  to  notify  the  same 
to  the  several  tax  collectors  in  such  State,  and  thereupon 
their  authority  and  duty  under  tliis  act  shall  cease. 

Sec.  25.  If  any  person  sliall,  at  any  time,  after  one  year 
from  the  ratification  of  a  treaty  of  peace  between-  the  Con- 
federate States  t\f\<\  the  United  States,  commit  any  of  the 
acts  described  iii  the  twenty-first  section  of  this  act,  such 
])cvson  shall  be  deemed  and  adjudged  guilty  of  felony,  and  be- 
ing thereof  convicted,  b}*  due  course  of  law,  shall  be  sen- 
tenced to  bo  imin'isoned  and  kept  at  hard  labor,  for  a  period 
nf  not  less  ^fchan  five  years,  nor  more  than  ten  years,  and  be 
fined  iu  a  BUtn  not  exceeding  five  thousand  dollars. 

A  ppRovEi)  A  ugust  19,  1861. 


^m 


